The tariff classification of an electric garland from China

N236169 December 31, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05 Ms. Sara M. Moffatt Phoenix International Freight Services, Ltd 1501 N. Mittel Blvd, Suite A Wood Dale, IL 60191 RE: The tariff classification of an electric garland from China Dear Ms. Moffatt: In your letter dated November 29, 2012, on behalf of Cinmar LLC, you requested a tariff classification ruling. A sample was submitted with your letter and will be returned. The merchandise under consideration is identified as item number 32866, six foot Cascading Garland. The garland is a swag-shaped light string consisting of evergreen branches made of polyvinyl chloride (PVC) plastic, which depict pine needles. The garland is comprised of green insulated electrical conductors and lamp-holders with clear white miniature lights intertwined with garland. The light bulbs are powered by an electrical source plug. The garland is designed to be draped, hung, or displayed in various areas of the home such as, doorways windows, railing, fireplace mantels, etc. You state that the garland is advertised, marketed and sold during the Christmas holiday season. Item number 32866 is a light string also known as an electric garland. Electric garland was defined in HQ Ruling 963311 as “an article…able to be hung or displayed and it is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” The six feet long Cascading Garland is classifiable under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” However, these items feature three- dimensional motifs closely associated with Christmas, a specific holiday in the United States. The applicable subheading for item number 32866, six foot Cascading Garland, will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40, or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The general rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division